https://www.taxtmi.com/acts?id=6149 Dependent personal services income is taxable in the employee's State of residence unless the employment is exercised in the other Contracting State, in which case that other State may tax the remuneration. An exclusive residence taxation rule applies where presence in the other State is limited by a short-duration presence threshold, the employer is not resident in the other State, and the remuneration is not borne by a permanent establishment or fixed base there. Employment aboard ships or aircraft in international traffic may be taxed by the enterprise's State. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 24 Dec 2024 14:36:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=6149 Dependent personal services income is taxable in the employee's State of residence unless the employment is exercised in the other Contracting State, in which case that other State may tax the remuneration. An exclusive residence taxation rule applies where presence in the other State is limited by a short-duration presence threshold, the employer is not resident in the other State, and the remuneration is not borne by a permanent establishment or fixed base there. Employment aboard ships or aircraft in international traffic may be taxed by the enterprise's State. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=6149